B D F H G Hathaway Corp. is preparing its 2021 year-end financial statements in accordance with ASPE. In reviewing its records, the following has been identified: - $9,800 of additional income tax owing from three years ago as a result of improper calculations by the staff accountant, who was not familiar with income tax legislation and income tax returns. Since then, Hathaway Corp, has expanded its accounting department, which includes a Controller to oversee all financial transactions. This additional tax owing will be settled by Hathaway Corp. In 2022. Since the Controller was hired two years ago, there has been no further calculation errors identified with Hathaway's income tax returns. REQUIRED: Prepare the journal entry(ies) Hathaway would prepare in 2021, assuming the errors are discovered while the 2021 books are still open. If no entry is needed, select N/A in the first row of the entry below. Date Account Title Debit Credit 1/Jan/21 Past 31-Dec-21 Current